Ethical Issues of Vietnamese Auditors: Applying the Fraud Triangle Model

Abstract

Purpose: The article analyzes the impact of the factors affecting the fraud of Vietnamese auditors applying the fraud triangle model, providing more empirical evidence on the factors affecting the fraud of the auditors. Vietnam. Theoretical framework: This paper uses the the fraud triangle model. Design/methodology/approach: Research method using questionnaire survey of managers and auditors of Vietnamese auditing firms, the survey results collected 250 questionnaires. After eliminating invalid questionnaires due to There are many blank cells, the author chooses to use 236 questionnaires. Quantitative research was carried out with SPSS 25 software. Findings: Research results show that pressure perception factor has higher standardized Beta coefficient (0.390) than all other factors. The normalized Beta coefficients of the remaining factors are: Perception of opportunity (0.289), Rationalization (0.267) Research, Practical & Social implications: Based on the research results, the author has proposed recommendations to minimize the negative impact of these pressures in order to limit the occurrence of violations of professional ethics of Vietnamese auditors. Originality/value:This study fills the gap in the Ethical issues of Vietnamese auditors: applying the fraud triangle model.